https://www.taxtmi.com/caselaws?id=255438 A co-operative marketing society acting only as an intermediary in auction sales of agricultural produce is not a dealer under Section 2(g) of the Tamil Nadu General Sales Tax Act, 1959 if it has no authority to sell the goods independently or transfer title in them. The governing test is whether the society actually carried on the business of buying, selling, supplying or distributing goods, or itself effected a sale. Where the society merely brought agriculturist-principals and buyers together and did not sell the produce without the members' consent, the auction turnover was not taxable in its hands and the consequential penalty did not survive. en-us Thu, 04 Dec 2014 00:00:00 +0530 Fri, 16 Jan 2015 11:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255438 A co-operative marketing society acting only as an intermediary in auction sales of agricultural produce is not a dealer under Section 2(g) of the Tamil Nadu General Sales Tax Act, 1959 if it has no authority to sell the goods independently or transfer title in them. The governing test is whether the society actually carried on the business of buying, selling, supplying or distributing goods, or itself effected a sale. Where the society merely brought agriculturist-principals and buyers together and did not sell the produce without the members' consent, the auction turnover was not taxable in its hands and the consequential penalty did not survive. Case-Laws VAT and Sales Tax Thu, 04 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255438